A just and equitable method of determining the value of nonprofit, special use property for which there is no relevant, comparable market is as set forth in Section 824 of the Evidence Code, but subject to the exceptions set forth in subdivision (c) of Section 824 of the Evidence Code.
§ 1263.321.Determining Value of Nonprofit Special Use Property
Title 7. Eminent Domain Law · Chapter 9. Compensation · Article 4. Measure of Compensation for Property Taken · Enacted 1992 · no amendments on record · Last verified July 29, 2026
In one sentenceSection 1263.321 directs that nonprofit, special use property lacking a relevant, comparable market be valued using the just and equitable method set out in Evidence Code § 824, subject to that section's own exceptions in subdivision (c).
Full Text of § 1263.321
Plain-English Summary
Some property -- a church, a private school, a fraternal lodge -- has no real market of comparable sales because buyers don't typically bid for that specific use. Section 1263.320(b) already allows a just and equitable valuation method for property like this, and § 1263.321 tells the court exactly which method to use for one particular category: nonprofit, special use property.
That method is spelled out in Evidence Code § 824, a provision built specifically for valuing property whose use, rather than its resale potential, defines what it's worth. Section 1263.321 doesn't import that method wholesale, though -- it also carries over the exceptions in subdivision (c) of § 824, so whatever limits that Evidence Code provision places on its own valuation approach apply here too.
Frequently Asked Questions
How is nonprofit, special use property valued when there's no comparable market?
Using the method set out in Evidence Code § 824, under § 1263.321.
Does § 1263.321 apply the Evidence Code method without limitation?
No. It applies subject to the exceptions set forth in subdivision (c) of Evidence Code § 824.
How does this section relate to § 1263.320?
Section 1263.320(b) allows any just and equitable method when there's no relevant, comparable market; § 1263.321 specifies that method for nonprofit, special use property.
Amendment History
Added by Stats. 1992, Ch. 7, Sec. 3. Effective January 1, 1993.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 29, 2026.
· Official source
Also known as: nonprofit special use property valuation eminent domainevidence code 824 condemnation